2023 PUBLICATION

E-BUDGETING PRACTICES OF LOCAL COUNCILS AND POST COVID-19 RECOVERY OF RURAL ECONOMIES: EVIDENCE FROM BENUE STATE, NIGERIA 

Abstract

In the wake of Covid-19 pandemic, millions of human lives have been and are still being lost across the globe. Man’s reactions to the scourge resulted in the shutting down of economies. The imperatives of digitalization of public sector and business governance practices for post Covid-19 economic recovery are now being appreciated.  This paper assessed stakeholders’ perception of the effect of e-budgeting practices of local councils on post Covid-19 recovery of rural economies in Benue State, Nigeria. The study, a cross sectional survey, sampled the opinions of 504 population elements on topical issues. These include rural farmers, security personnel, clergymen and agro inputs traders. Others were traditional rulers, health workers, civil servants, transporters, provisions and cosmetic shop owners, and trade unionists. A total of 700 structured questionnaires were distributed across Buruku, Gboko and Tarka Local Council Areas of Benue State through Research Assistants. Five hundred and four of the number distributed, representing 72% return rate, were retrieved. The collected data were analyzed both descriptively and inferentially. Chi squired test statistic was used to test formulated hypotheses at 5% level of significance. The study found that stakeholders perceive no significant effect of e-budgeting practices of local councils on post Covid-19 recovery of rural economies in the State. The paper recommends an upgrade of e-budgeting infrastructure and demonstration of higher political will by political leaders towards result-oriented budget execution by local council authorities.

Keywords: E-budgeting practices, Local Councils, Post Covid-19 recovery, rural economies, Benue State, Nigeria 

Authors:

Terkura Fella AYEM-FELLA (PhD.) (Correspondence Author)

Oloruntoba OYEDELE (PhD.)
Jatau Ndirmbita KOLO